Editorial

It is with distinguished academic recognition that we present Volume 2 Issue No 1 of the Dibon Journal of Business themed Emerging Perspectives and Contemporary Challenges in Finance Accounting and Business Studies How Are New Theoretical Empirical and Interdisciplinary Approaches Shaping the Future of Business Research and Practice This issue advances the journal’s scholarly mission to provide a rigorous and integrative platform for examining how contemporary transformations in technology governance and market structures are redefining the foundations of business research and practice in the twenty first century In recent years the evolution of business systems has been profoundly influenced by the convergence of artificial intelligence advanced analytics digital infrastructures and sustainability oriented frameworks These developments have not only transformed organisational processes and strategic decision making but have also challenged existing theoretical paradigms within finance accounting and management research Traditional models grounded in assumptions of rationality equilibrium and static efficiency are increasingly insufficient to capture the complexity of modern business environments characterised by uncertainty data abundance and algorithmically mediated interactions